https://www.taxtmi.com/caselaws?id=80732 Partially distilled coal tar and road tar were held to fall within Item 11(5) because the tariff entry covered tar distilled from coal or lignite and other mineral tars, and the term was read broadly where the goods remained identifiable as tar in trade and examination; the exemption notification was therefore available to those products. Straight pitch products were treated as distinct from tar and classified under Item 68, with no exemption. Pitch blends with creosote oil or other coal tar distillation products were brought within Item 11(5) by the inclusive tariff language, but the notification was construed strictly and did not extend to those blends. en-us Thu, 21 Jun 1990 00:00:00 +0530 Sat, 18 Jun 2011 18:21:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80732 Partially distilled coal tar and road tar were held to fall within Item 11(5) because the tariff entry covered tar distilled from coal or lignite and other mineral tars, and the term was read broadly where the goods remained identifiable as tar in trade and examination; the exemption notification was therefore available to those products. Straight pitch products were treated as distinct from tar and classified under Item 68, with no exemption. Pitch blends with creosote oil or other coal tar distillation products were brought within Item 11(5) by the inclusive tariff language, but the notification was construed strictly and did not extend to those blends. Case-Laws Central Excise Thu, 21 Jun 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80732